This International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) deals with assurance engagements other than audits or reviews of historical financial information.

These are dealt with in International Standards on Auditing (New Zealand) (ISAs (NZ)), International Standard on Review Engagement (New Zealand) (ISRE (NZ)) and New Zealand Standard on Review Engagement (NZ SRE) respectively.